According to the client, land survey of Sweden, there is no current information regarding other well developed property tax systems. This information is necessary in order to analyze the effectiveness and develop the Swedish system. The purpose of this study is to contribute with improvement proposals to the development of the Swedish property tax system through a survey of the English and Welsh property tax system.Methods used are: (1) a literature review where the English and Welsh valuation methodology and organization regarding property taxation is studied; (2) an interview with the client at the land survey of Sweden regarding existing problems with the Swedish property tax system; (3) An interview with a contact person of the Valuation Office Agency regarding the English and Welsh property tax system.In England and Wales there are two different property taxes for municipals, Council Tax and Rating. All domestic properties are included in Council Tax and commercial properties or part of commercial properties is included in Rating. Council Tax is based on the properties market value and Rating is based on the commercial property or part of the properties current rental value.

The purpose of this essay is to analyse and understand how branding can take place in a football organisation. Football clubs have for a long time been seen as non-profit organisations but since money have become a main factor also in football these days the organisations are more or less turning in to commercial businesses. Football organisations have for many years neglected the assets of actively contributing values to their brand. Despite that branding doesn't seem to be seen as important in football organisations as it is for real companies who spend a fortune of money on building strong brands, which makes us curious to find out how this approach can be developed also in football. We are also interested in what the characteristics are and which underlying factors that determines the choice of a football brand.

Introduction: As the media landscape has changed so has fierce competition in the market, giving an effect of stronger commercialization of the media. Societal problems in our society are caused by increased commercialization and market orientation. Media has gone from trusted social institutions to focus on their own economic interests, where owners are expected revenue. The content of the media is characterized more and more by entertainment, because it attracts a larger audience. On one side media is expected to contribute to democracy in society and on the other they are expected to contribute profits to their owners, which creates a conflict in today?s media society.

The purpose of this thesis is to investigate if a transfer restriction in a conveyance of real property for consideration is legally binding. In doctrine the legal situation is described as unclear. It will also be investigated if the restriction is binding in relation to the acquirer´s creditors and in relation to a new owner of the property.A transfer restriction in a conveyance of real property for consideration is legally binding between the parties and in relation to a new owner of the property. Even though the restriction is binding between the parties and in relation to a new owner, it is not binding in relation to the acquirer´s creditors. The Supreme Court has stated that it is a general legal principle that a transfer restriction in a conveyance for consideration is not binding in relation to the acquirer´s creditors.In this thesis it will also be argued that the legal situation is inconsequent.

We have two aims with this thesis. The first aim is to describe CFD as a financial instrument in detail by highlighting its potentials and disadvantages. The second aim is to try to find the optimal real margin for each of the underlying stocks.We have adopted an inductive approach, combined with a quantitative method. We have worked with data and tried to come up to conclusions from the results we got.The conclusion of our thesis is that it is optimal to enter a CFD-contract with own capital covering at least 20 % of the value of the contract..

The increasing complexity in the development of a configurable real-time system has emerged new principles of software techniques, such as aspect-oriented software development and component-based software development. These techniques allow encapsulation of the system's crosscutting concerns and increase the modularity of the software. The properties of a component that influences the systems performance or semantics are specified separately in entities called aspects, while basic functionality of the property still remains in the component. When building a real-time system, different sets of configurations of aspects and components can be combined, resulting in different configurations of the system. The temporal behavior of the system changes and a way to ensure the predictability of the system is needed.

Survey's purpose is to illustrate why and how the process happened when Piteå relocated its commercial port away from Skuthamn to the new construction on Haraholmen 1950-1973. How decision-makers worked to achieve their goals, how the work changed and what incentives motivated them to act. The results showed that the decision was taken not to retain the existing commercial port in large part due to Skuthamns physics attributes, which made it impossible to ship large deep vessels from there. The reason that the decision about the port took such a long time was due to a local political conflict which was based on interest in the ownership of Haraholmen. The reason for the location of the trading port became Haraholmen had political backgrounds.

The purpose of the present study has been to explore if there is an agreement between people about what to call real country music. Three Swedish people who are interested in country music have described this music by means of interviews. The interviews have been analysed and compared with literature dealing with country music, and the result of the study presents three conceptions: authenticity, simplicity and contextual comprehension. The conclusion is that there seems to be some common views about what real country music is but that these conceptions are not defined in exactly the same way by different people..

Studies show that product placement is becoming a more and more common method for companies to use when communicating with consumers. The results of this study can?t confirm nor deny that claim, but instead we offered the observation that as a communication method, product placement and TV-commercials are more similar than revealed at first glance.Cars of the brand Ford appeared in seven out of the 50 motion pictures that made up the sample material in this study. In several instances the values that were communicated regarding the brand matched, completely or in large parts, the values communicated about the Ford brand in Ford?s own commercials.This doesn?t hold true for all companies.

This paper sets out to investigate how companies can create advertisement that focus not only on selling but also on entertainment. The research is based on seven TV-commercials produced by the Swedish food chain ICA. The commercials were analyzed according to the methods of discourse analysis, semiotic analysis and rhetorical analysis. Furthermore, the research compares the analysis made with the thoughts and ideas of Tobias Karlsson, Head of marketing and communications development at ICA to find out how the comprehension of the commercials correlate with the original intentions made by the company.The study shows that ICA creates a commercial that contains the perfect mix of rhetorical approaches, communication strategies and entertainment mixed with gravity. The study also shows that ICA fails with its primary goal which is to sell selected products; however, by producing the entertaining commercials, they manage to strengthen their brand.

Denna kandidatuppsats behandlar miljöcertifieringssystemet BREEAM med fokus på processen och systemets effekter. I studien har pågående BREEAM-projekt i Sverige studerats för att undersöka vad som görs specifikt vid en BREEAM-certifiering, vad det kostar samt vilka nyttor en BREEAM-certifiering genererar.Bygg- och fastighetssektorn står för en betydande del av miljöpåverkan i Sverige idag och förhoppningen är att miljöcertifieringar av byggnader kan minska miljöbelastningen. Studien visar på att det finns en växande efterfrågan på miljöcertifierade kontor och lokaler från hyresgästen trots att innebörden än är något oklar.BREEAM är relativt nytt på svenska marknaden och behöver fortsätta att utvecklas och anpassas. Ett svenskt företag, med en redan god intern byggstandard, behöver dock inte göra några större åtaganden för att nå ett bra betyg i BREEAM. En BREEAM-certifiering intygar att en byggnad håller en bra nivå miljömässigt, visar att företaget är på väg åt rätt håll och hjälper till att strukturera upp miljöarbetet under ett byggprojekt.

Thinning is the partial removal of trees in a forest stand prior to final harvest. The term can be divided in pre-commercial thinning where little if any volume is removed from the stand and commercial thinning where removals are intended to provide a positive economic result. From a silvicultural point of view, the goal of thinning is to enhance future crop tree quality by removing low-quality stems and providing sufficient space for the accelerated development of retained ones (Huuskonen & Hynynen, 2006). The goals of this study was to see if commercial thinning could positively affect the short and medium term timber supply (MTTS) in the Interior regions of British Columbia (BC), and whether or not Scandinavian forestry practices could be adopted in the BC context. The mountain pine beetle (Dendroctonus ponderosae Hopkins) has created significant forest planning problems in BC. The annual allowable cut (AAC) was raised to capture beetle-killed timber while still merchantable.

The purpose of this study is to find out the viability in performing final felling in stands with high timber volume or if it´s more profitable to leave these stands to the next owner. Will he or she pay more for the standing stock then the industry? The prices of forest-land have increased significantly over the last couple of years in Sweden and some properties seem to go higher than others. Is this because of higher standing stock volume or can a certain volume/hectare bring a higher price? Maybe a combination of both? This study is based on the the sale-statistics for 2012 from real-estate agency Areal.

Frågeställning: Vad har fastighetsföretag och revisorer för uppfattning om det nya kravet på komponentavskrivning?    - Leder det till en förbättrad redovisning sett utifrån begreppen relevans    och rättvisande bild, om så på vilket sätt?Hur påverkas redovisningen i företag inom fastighetsbranschen av det nya kravet på komponentavskrivning?Syfte: Syftet med studien är att undersöka vilka uppfattningar revisorer och företag inom fastighetsbranschen har om det nya kravet på komponentavskrivning samt hur det påverkar fastighetsföretagens redovisning. Studien syftar även till att försöka utröna om komponentavskrivningar leder till en mer rättvisande redovisning.  Metod: Studien bygger på en kvalitativ metod. Insamling av primärdata har skett genom kvalitativa intervjuer med fem fastighetsföretag och två revisorer.

The complex sound of someone walking in snow aren't easy to create in a studio. The best way to get the sound is to go out on a surface with real snow and record the footsteps there, but it is a complex procedure to get the right sound on the snow because snow sounds different in various temperature and various kinds of snow. It is important to find the right kind of snow to get the right sound on the foot steps. In a studio, the foley artist can create the sound of footsteps in snow by walking on different kind of material, like potato flour, coarse salt or corn flakes, the question is how realistic this materials sounds and what temperature on the snow they sound like. The results shows that the real snow (warm and cold snow) sounds most realistic and the potato flour sounds like warm and wet snow, the corn flakes some think sounds like cold snowwhile others think that it doesn't sound like snow at all and the coarse salt sounds like snow when it is around -10°C in the air, they all sounds similar in realism compared to each other.